Scope for use of tax havens by South African residents in international tax planning 

Master Thesis

2004

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http://hdl.handle.net/11427/38340
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thesis_law_2004_truswell stewart.pdf (644.41 KB)
Authors
Truswell, Stewart
Supervisors
Davis, Dennis
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Department
Department of Commercial Law
Faculty
Faculty of Law
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Abstract
Objective of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South African legislation including the Income Tax Act.
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law

Reference:

Truswell, S. 2004. Scope for use of tax havens by South African residents in international tax planning . . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/38340

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Masters